This study aims to analyze the factors that affect the company value (empirical study on high profile companies listed on the Indonesia Stock Exchange period 2011- 2014). The sample in this research were 37 companies. Data were analyzed by using path analysis.The results showed that the profitability, public ownership, board of commissioners, media disclosure, leverage, and managerial ownership have no effect on disclosure of corporate social responsibility. Political costs have effect on disclosure of corporate social responsibility. profitability, political costs and leverage affect the company value. Public ownership, board of commissioners, managerial ownership and disclosure of corporate social responsibility have no effect on the value company. Profitability, political costs, public ownership, board of commissioners, media disclosure, leverage and managerial ownership have no effect on disclosure of corporate social responsibility simultaneously. Profitability, political costs, public ownership, board of commissioners, leverage, managerial ownership and disclosure of corporate social responsibility have effect on value company simultaneously.Studi ini bertujuan menganalisis secara empiris faktor-faktor yang memengaruhi nilai perusahaan pada perusahaan high profile yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Sampel dalam penelitian ini adalah 37 perusahaan high profile di Bursa Efek Indonesia. Data dianalisis dengan menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa Profitabilitas, Kepemilikan Saham Publik, Dewan Komisaris, Media Pengungkapan, Leverage dan Kepemilikan Saham Manajerial tidak berpengaruh pada Pengungkapan Corporate Social Responsibility. Biaya politik memiliki pengaruh pada Pengungkapan Corporate Social Responsibility. Profitabilitas, Biaya Politis dan leverage memiliki pengaruh pada nilai Perusahaan. Kepemilikan Saham publik, Dewan Komisaris, Kepemilikan Saham Manajerial dan Pengungkapan Tanggung Jawab Sosial Perusahaan tidak berpengaruh pada Nilai Perusahaan. Profitabilitas, Biaya Politis, Kepemilikan Saham Publik, Dewan Komisaris, Pengungkapan Media, Leverage dan Kepemilikan Saham Manajerial tidak berpengaruh pada Pengungkapan Corporate Social Responsibility secara bersamaan. Profitabilitas, Biaya Politis, Kepemilikan Saham Publik, Dewan Komisaris, Leverage, Pengungkapan Kepemilikan Saham Manajerial dan Corporate Social Responsibility memiliki pengaruh pada nilai perusahaan secara simultan
Published by | Universitas Tarumanagara |
Journal Name | Jurnal Akuntansi |
Contact Phone | +625655508-9 |
Contact Name | https://ecojoin.org/index.php/EJA |
Contact Email | submisipaper@fe.untar.ac.id |
Location | Kota adm. jakarta barat, Dki jakarta INDONESIA |
Website | EJA| https://ecojoin.org/index.php/EJA| |
ISSN | ISSN : 14103591, EISSN : 25498800, DOI : 10.24912, |
Core Subject | Economy, |
Meta Subject | Economics, Econometrics & Finance, |
Meta Desc | Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies |
Penulis | Matondang, Jessica Lorena , Yustrianthe, Rahmawati Hanny |
Publisher Article | Fakultas Ekonomi dan Bisnis Universitas Tarumanagara |
Subtitle Article | Jurnal Akuntansi Vol 20, No 1 (2016): January 2016 |
Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
View Article | https://ecojoin.org/index.php/… |
DOI | https://doi.org/10.24912/ja.v20i1.8… |
DOI Number | DOI: 10.24912/ja.v20i1.80 |
Download Article [1] | https://ecojoin.org/index.php/EJA/articl… |
Download Article [2] | http://download.garuda.ristekdikti.go.id… |
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